Critical Case Comment

By Henry E. Hildebrand, III, Chapter 13 Standing Trustee for the Middle District of Tennessee (Nashville)

Mallo v. Internal Revenue Service, 774 F.3d 1313 (10th Cir. December 29, 2014). A debtor’s filing of an untimely 1040 tax return form, filed after the Internal Revenue Service has already assessed a tax liability, is not a tax return for purposes of § 523(a)(1).

Case Summary

In consolidated cases, the debtors did not file tax returns for the years 2000 and 2001 which led to the Internal Revenue Service involuntarily assessing taxes in 2005. The Internal . . .

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